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Notice of the State Administration ofTaxation and the State Administration of Foreign Exchange on the RelevantIssues about the Export Tax Rebate for the Export Goods under Forward ForeignExchange Collection
[Expired]
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国家税务总局、国家外汇管理局关于远期收汇出口货物出口退税有关问题的通知
[失效]
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【法宝引证码】
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Notice of the State Administration of Taxation and the State Administration of Foreign Exchange on the Relevant Issues about the Export Tax Rebate for the Export Goods under Forward Foreign Exchange Collection
(No. 168 [2006] of the State Administration of Taxation)
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the branches and foreign exchange management departments of the State Administration of Foreign Exchange in all provinces, autonomous regions, and municipalities directly under the Central Government, as well as the branches in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo;
In order to regulate the tax rebate(exemption) administration in the forward foreign exchange collection for the export goods of export enterprises, the State Administration of Taxation and the State Administration of Foreign Exchange have decided, upon study, to implement the archival filing certification administration to the declaration of export tax rebate (exemption) for the forward foreign exchange collection for the export goods of export enterprises. The relevant matters are hereby notified as follows:
| | 国家税务总局、国家外汇管理局关于远期收汇出口货物出口退税有关问题的通知
(国税发〔2006〕168号)
各省、自治区、直辖市和计划单列市国家税务局；国家外汇管理局各省、自治区、直辖市分局、外汇管理部，深圳、大连、青岛、厦门、宁波市分局：
为规范出口企业出口货物远期收汇的退（免）税管理，经研究，国家税务总局、国家外汇管理局决定对出口企业出口货物远期收汇申报出口退（免）税实行备案证明管理。现将有关事项通知如下：
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I. In case forward foreign exchange collection has been conducted for the export goods declared by an export enterprise and the anticipated date for foreign exchange collection that is put on the archives of the foreign exchange administrative department (hereinafter referred to as the foreign exchange bureau) for forward foreign exchange collection has not gone by (hereinafter referred to as forward foreign exchange collection not overdue), when the export enterprise declares tax rebate(exemption) for the export goods, it may provide a Certificate on Archival Filing of Forward Foreign Exchange Collection (see Annex for the format,hereinafter referred to as Forward Certificate) as issued by the local foreign exchange bureau, and does not need to provide the special export tax rebate page of the verification and write-off form for foreign exchange collection in export (hereinafter referred to as the special tax rebate page of the verification and write-off form). Upon acceptance, the taxation authority shall examine and approve the tax rebate (exemption) for export goods according to the current provisions on export tax rebate.
The “forward foreign exchange collection”refers to the foreign exchange collection in export in which the anticipated date for foreign exchange collection is 180 days or more later than the date of customs declaration according to the current provisions on foreign exchange control.
| | 一、出口企业报关出口货物属于远期收汇而未超过在外汇管理部门（以下简称外汇局）远期收汇备案的预计收汇日期的（以下简称远期收汇且未逾期），出口企业向税务机关申报出口货物退（免）税时，可提供其所在地外汇局出具的《远期收汇备案证明》（格式见附件，以下简称《远期证明》），无须提供出口收汇核销单出口退税专用联（以下简称核销单退税专用联）。税务机关受理后，按现行出口退税规定审核、审批出口货物退（免）税。
远期收汇是指按现行外汇管理规定预计收汇日期超过报关日期180天以上（含180天）的出口收汇。
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II. As to the export goods for which forward foreign exchange collection not overdue has been conducted according to Article 1 of this Notice, the export enterprise shall, according to Article 19 of the Measures for the Administration of Verification and Write-off of Export Foreign Exchange Collection (No. 91 [2003]of the SAFE) and Article 37 of the Detailed Rules for the Implementation of the Measures for the Administration of Verification and Write-off of Export Foreign Exchange Collection (No. 107 [2003] of the SAFE), go through the formalities for archival filing of forward foreign exchange collection at the local foreign exchange bureau.
．．．．．． | | 二、对属于本通知第一条所述远期收汇且未逾期的出口货物，出口企业应按照《出口收汇核销管理办法》（汇发〔2003〕91号）第十九条及《出口收汇核销管理办法实施细则》（汇发〔2003〕107号）第三十七条的规定到所在地外汇局办理远期收汇备案手续。
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